Insights

The Accountrivia blog

Plain-English guides to company accounts, Corporation Tax and filing deadlines — plus what AI is actually changing in accountancy, and what it isn't.

AI
AI & automation

What actually happens to your figures after you upload them

"AI-assisted" gets used loosely, so here is the honest version: exactly which parts of your year-end we automate, which parts a qualified accountant does by hand, and why we draw the line where we do.

01
Tax & compliance

Micro or small? Working out which accounts you need to file

The thresholds are simple once you see them side by side — and getting this right decides whether you file under FRS 105 or FRS 102.

02
Deadlines

Your first year-end: the dates that actually matter

First-year deadlines catch people out because Companies House and HMRC work to different clocks. Here's how they line up.

03
Tax & compliance

Why some companies have to file two CT600s

If your first accounting period runs past 12 months, HMRC wants two returns. It looks like an error — it isn't.

04
Tax & compliance

Dormant doesn't mean there's nothing to file

A dormant company still has obligations. What you owe depends on whether HMRC has actually been told you're dormant.

05
Small business

What untidy bookkeeping really costs you at year-end

Uncategorised transactions are the single biggest reason a filing gets delayed — and the easiest thing to fix in advance.

06
Tax & compliance

iXBRL tagging, explained without the jargon

Your accounts have to be machine-readable before HMRC will accept them. Here's what that means in practice.

07
AI & automation

Where AI helps in accountancy — and where it shouldn't

Automation is excellent at reconciliation and terrible at judgement calls. Knowing the difference is the whole job.

08
Small business

Capital allowances small companies routinely miss

Equipment, vehicles, fixtures — several reliefs go unclaimed simply because nobody asked the right question.

09
Deadlines

Confirmation statement vs annual accounts

Two different filings, two different purposes, two different deadlines. They're regularly confused for each other.

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